Companies act 2013 who can do internal audit

This query is : Resolved 

19 June 2014 Sec 138 Internal Audit
(1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company.
What these such other professional means?

19 June 2014 http://taxguru.in/company-law/critical-analysis-internal-audit-provisions-companies-act-2013.html

Please refer above article for more clarity.


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